2010 (4) TMI 664

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....me-tax Appellate Tribunal datedApril 23, 2009in relation to the assessment year 2003-04. The appeal is admitted on the following two questions :   "(i) Whether on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal is correct in holding that receipts from `interest on deposits' and `miscellaneous income (reversal of LD charges)' are derived from the busi....

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.... agreed in stating before the court that question (ii) as formulated shall stand covered against the assessee and in favour of the Revenue in terms of the decision of the court rendered today in CIT v. Dresser Rand India Pvt. Ltd. (ITA No. 2186 of 2009) [2010] 323 ITR 429 (Bom). Since both the appeals relate to the same issue and involve similar questions, they have been heard together. In view of....